{
 "protocol": "verified-facts/0.3",
 "key": "us/income-tax/senior-deduction",
 "label": "Enhanced deduction for seniors (age 65 and older), per eligible individual, tax years 2025 through 2028",
 "value": 6000,
 "unit": "USD/year per eligible individual",
 "period": "2026",
 "effectiveFrom": "2025-01-01",
 "effectiveTo": "2028-12-31",
 "source": "https://www.irs.gov/newsroom/one-big-beautiful-bill-act-tax-deductions-for-working-americans-and-seniors",
 "quote": "Effective for 2025 through 2028, individuals who are age 65 and older may claim an additional deduction of $6,000. [...] The $6,000 senior deduction is per eligible individual (i.e., $12,000 total for a married couple where both spouses qualify).",
 "verifiedDate": "2026-10-31",
 "nextScheduledRefresh": "2026-11-01",
 "changeCadence": "annual",
 "nextExpectedChange": "2027-01-01",
 "status": "fresh",
 "ageDays": 6,
 "maxAgeDays": null,
 "scope": "Individuals; taxable income after deductions. Schedules per § 1(j)(2)(A)–(D) as adjusted by Rev. Proc. 2025-32 § 3.01 (which also reflects OBBBA changes).",
 "hash": "sha256:b063e66cb3db523a8016094c39977b4d888d174928241b357479c0a5272c8620",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..AfsGHwiscLT8jbkeK_mo2am-3D8qxmyHs-6PJeMjzscU5nGCtcJo-pzY0L2QsarnLYF2kfh2L5B8THXmATBeDw",
  "keys": "https://databutler.dev/.well-known/jwks.json"
 },
 "publisher": {
  "name": "Data Butler",
  "url": "https://databutler.dev/"
 },
 "cite": {
  "url": "https://databutler.dev/facts/us/income-tax/senior-deduction",
  "text": "databutler.dev, verified 2026-10-31 against https://www.irs.gov/newsroom/one-big-beautiful-bill-act-tax-deductions-for-working-americans-and-seniors"
 }
}